GakujoGAKUJO CO.,Ltd.2301東証プライムサービス業FY ending Oct 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥21 is left as operating profit. Revenue changed +2.7% from the prior year, operating profit -12.2%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 22.2% | 0.46× | 10.3% | 1.15× | 11.8% |
| 2022 | 20.6% | 0.50× | 10.3% | 1.14× | 11.6% |
| 2023 | 20.0% | 0.60× | 11.9% | 1.14× | 13.6% |
| 2024 | 20.8% | 0.66× | 13.8% | 1.16× | 16.0% |
| 2025 | 17.2% | 0.65× | 11.2% | 1.15× | 12.9% |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
| Item | FY ending Oct 2021 | FY ending Oct 2022 | FY ending Oct 2023 | FY ending Oct 2024 | FY ending Oct 2025 |
|---|---|---|---|---|---|
| Revenue | 6,222 | 6,773 | 8,785 | 10,731 | 11,019 |
| Cost of revenue | 2,027 | 2,267 | 2,917 | 3,607 | 3,835 |
| Gross profit | 4,195 | 4,506 | 5,868 | 7,124 | 7,184 |
| SG&A | 2,376 | 2,885 | 3,557 | 4,467 | 4,851 |
| Operating income | 1,819 | 1,622 | 2,310 | 2,657 | 2,333 |
| Pretax income | 2,015 | 2,012 | 2,563 | 3,054 | 2,654 |
| Income tax | 632 | 615 | 810 | 824 | 762 |
| Net income attributable to owners | 1,383 | 1,397 | 1,753 | 2,230 | 1,892 |
| Operating margin | 29.2% | 23.9% | 26.3% | 24.8% | 21.2% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Oct 2021 | FY ending Oct 2022 | FY ending Oct 2023 | FY ending Oct 2024 | FY ending Oct 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.19B | ¥2.46B | ¥3.38B | ¥3.93B | ¥4.69B |
| Total assets | ¥13.4B | ¥13.8B | ¥15.6B | ¥16.7B | ¥17.1B |
| Net assets | ¥11.9B | ¥12.2B | ¥13.3B | ¥14.5B | ¥14.9B |
| Share capital | ¥1.5B | ¥1.5B | ¥1.5B | ¥1.5B | ¥1.5B |
| Property, plant and equipment | ¥845.6M | ¥840M | ¥847.5M | ¥1.05B | ¥1.09B |
| Intangible assets excluding goodwill | ¥291.4M | ¥314.1M | ¥486.4M | ¥712.6M | ¥1.02B |
| Investment securities | ¥4.29B | ¥5.9B | ¥5.93B | ¥4.79B | ¥4.63B |
| Current assets | ¥7.59B | ¥6.22B | ¥6.63B | ¥8.53B | ¥8.67B |
| Current liabilities | ¥1.28B | ¥1.34B | ¥2.1B | ¥2.03B | ¥1.97B |
| Total liabilities | ¥1.52B | ¥1.58B | ¥2.34B | ¥2.26B | ¥2.23B |
| Equity attributable to owners of parent | ¥11.7B | ¥12.3B | ¥13.4B | ¥14.4B | ¥14.9B |
| Retained earnings | ¥8.44B | ¥9.29B | ¥10.4B | ¥11.9B | ¥12.8B |
| Treasury stock | -¥1.61B | -¥1.84B | -¥1.8B | -¥2.29B | -¥2.78B |
EDINET (FSA Japan)
有価証券報告書－第48期(2024/11/01－2025/10/31)
EDINET (FSA Japan)
有価証券報告書－第47期(2023/11/01－2024/10/31)
EDINET (FSA Japan)
訂正有価証券報告書－第46期(2022/11/01－2023/10/31)
EDINET (FSA Japan)
有価証券報告書－第45期(2021/11/01－2022/10/31)
EDINET (FSA Japan)
有価証券報告書－第44期(令和2年11月1日－令和3年10月31日)
EDINET (FSA Japan)
有価証券報告書－第43期(令和1年11月1日－令和2年10月31日)
Extracted from XBRL: 45 / Derived from other figures: 1
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